Hector Is a Married Self-Employed Taxpayer, and This Year He

question 8

Multiple Choice

Hector is a married self-employed taxpayer, and this year he paid $3,000 for his health insurance premiums (not through an exchange) . Under which of the following alternative conditions can Hector deduct the cost of the premiums for AGI?

• A) Hector's spouse participates in an employer-sponsored plan but Hector is not eligible to participate in this plan.
• B) Neither Hector nor his spouse participates in an employer-sponsored plan although both are eligible to participate in a plan.
• C) Hector can deduct the health insurance premiums regardless of the insurance status of his spouse.
• D) Hector chose not to participate in the employer-sponsored plan of his spouse.
• E) None of the choices - health insurance premiums can only be deducted as an itemized deduction.

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Definitions:

Instrumental Learning

A learning process that uses rewards and punishments to promote or discourage a behavior, also known as operant conditioning.

Observational Learning

A learning process where an individual acquires new behaviors by watching and imitating others.

Habituation

the process by which an organism decreases or ceases its response to a stimulus after repeated or prolonged exposure.

Classical Conditioning

The teaching technique where, through the continuous association of two stimuli, a reaction that is initially caused by the second stimuli is later caused by the first stimuli on its own.